Prospective

Part 4 S Administration of Levy

Non-resident taxpayers S

25 Definition of “business premises” to exclude premises of tax representatives S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) In section 141 (power to inspect business premises), in subsection (3A)(b)—

(a) after “2024”, insert “, or the levy under the BSL(S) Act 2026”,

(b) for “that Act”, substitute “those Acts”.

Commencement Information

I1 S. 25 not in force at Royal Assent, see s. 52(2)